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STINGRAY PRESSURE PUMP. v. HARRIS

No. 2022-0304.

222 N.E.3d 597 (2023)

172 Ohio St.3d 130

2023-Ohio-2598

STINGRAY PRESSURE PUMPING, L.L.C., Appellant, v. HARRIS, Tax Commr., Appellee.

Supreme Court of Ohio.

Decided August 2, 2023.

Attorney(s) appearing for the Case

Baker & Hostetler, L.L.P., Edward J. Bernert , and David D. Ebersole , Columbus, for appellant.

Dave Yost , Attorney General, and Daniel G. Kim , Assistant Attorney General, for appellee.

{¶ 1} This case requires that we decide whether certain equipment used in fracking is subject to Ohio's sales and use tax. Generally, Ohio exempts from taxation equipment used directly in the production of oil and gas. But not everything that is involved in oil and gas production qualifies for the exemption.

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